GST Summons Under Section 70: What It Means, Whether You Must Appear and What to Carry

A GST summons under section 70 of the CGST Act is a legal order to attend, give evidence or produce documents in an inquiry, and you must comply: attend in person or through an authorised representative as the officer directs, state the truth and produce what is asked. Section 70 fixes no period, so the date in the summons governs. Before you go, check that a CBIC summons carries a valid DIN, read exactly what it asks for, and compare it with the CBIC instructions that tell officers how summonses may be used.

Sources checked: 24 October 2026

Facts checked on 21 October 2026 against section 70 of the CGST Act on the CBIC tax information portal, CBIC Instructions 03/2022-23 and 01/2023-24 (GST-Investigation) and CBIC Circular 122/41/2019-GST, and on 24 October 2026 against section 70 again and CBIC Circulars 249/06/2025-GST and 252/09/2025-GST.

Key facts

Point	What the law or CBIC guidance says	Where it comes from
The power	The proper officer may summon any person whose attendance is needed to give evidence or produce a document or other thing in an inquiry. The summons works like a civil-court summons under the CPC 1908	Section 70(1)
Your duty	Attend in person or through an authorised representative, as the officer directs; state the truth; make statements and produce documents as required	Section 70(1A), inserted by the Finance (No. 2) Act 2024
Nature of the inquiry	Deemed a judicial proceeding (the CBIC page still cites sections 193 and 228 of the Indian Penal Code)	Section 70(2)
Who usually issues it	Superintendents, with prior written permission from an officer not below Deputy or Assistant Commissioner	Instruction 03/2022-23, para 3(i)-(ii)
DIN	Required on CBIC summonses since 8 November 2019; Circular 122/41/2019-GST treats one without it (and without a valid exception) as invalid. A portal communication with a verifiable RFN needs no DIN, and a verifiable eOffice issue number is deemed the DIN	Circulars 122/41/2019-GST, 249/06/2025-GST and 252/09/2025-GST
Time to appear	None fixed by law; the date in the summons	Section 70
Length of the investigation	Should conclude within one year at most	Instruction 01/2023-24, para 2(q)
Grievances	The Additional or Joint Commissioner in charge of the investigation	Instruction 01/2023-24, para 3

What is a GST summons under section 70?

It is the department's power to call a person to an inquiry. Under section 70(1), the proper officer may summon anyone whose attendance he considers necessary, to give evidence or to produce a document or other thing, in the same way as a civil court under the Code of Civil Procedure 1908. A summons is not a demand for tax and not a finding against you. It can be issued to the business under investigation, to its staff, or to a supplier or customer called as a witness.

CBIC practice, under Instruction 03/2022-23, is that summonses are generally issued by Superintendents, although higher officers may also issue them. A Superintendent needs prior written permission from an officer not below Deputy or Assistant Commissioner, with the reasons recorded. Oral permission is allowed only for operational reasons and must be put in writing at the earliest opportunity.

How do I check whether the summons is genuine?

Look for the Document Identification Number (DIN). CBIC Circular 122/41/2019-GST says that from 8 November 2019 no summons, search authorisation, arrest memo, inspection notice or enquiry letter may issue without a computer-generated DIN quoted prominently in its body.

• Format: CBIC-YYYY MM ZCDR NNNNNN.
• How to verify: use "Verify CBIC-DIN" on cbic.gov.in.
• Exceptions: only for technical difficulty, or urgency while the officer is out of the office. The reasons are recorded, the document must say it was issued without a DIN, and it must be regularised within 15 working days.
• No DIN and no valid exception: the communication is invalid and deemed never to have been issued.
• Portal reference number (RFN): a communication made through the GST portal that bears a verifiable RFN needs no DIN and is valid (Circular 249/06/2025-GST, which modifies Circular 122/41/2019-GST).
• eOffice issue number: for documents sent through CBIC eOffice, the verifiable eOffice issue number is deemed the DIN, and you can check it at verifydocument.cbic.gov.in (Circular 252/09/2025-GST). A DIN is still mandatory on all other communications.

Circular 122/41/2019-GST binds CBIC (Central) officers. Whether a summons from a State GST officer must carry a DIN is to be confirmed with our expert team.

Do I have to appear, and can someone go for me?

Yes, you must respond. Section 70(1A) says a summoned person must attend in person or through an authorised representative, as the officer directs, state the truth and produce the documents required. If the summons names you personally, plan to attend yourself.

The CBIC instructions add some limits on whom officers call:

• The exemptions in sections 132 and 133 of the CPC apply: women who by custom do not appear in public, and privileged persons (Instruction 03/2022-23, para 3(ix)).
• The CMD, MD, CEO, CFO and similar officers of a company or PSU should not generally be summoned in the first instance (para 3(vi)).
• Listed companies, PSUs, government departments and statutory authorities should first get an official letter, not a summons, stating the reasons and allowing a reasonable time. Any departure needs written reasons (Instruction 01/2023-24, para 2(h)).

If you genuinely cannot attend on the date, tell the officer in writing before it, give the reason, ask for another date and keep proof of delivery.

What should a valid summons say?

Instructions 03/2022-23 and 01/2023-24 are directions to officers, but they are a useful checklist when you read your summons:

1. It should normally name the person or persons being investigated, so you know whether you are called as an accused, a co-accused or a witness.
2. It must state the specific nature of the inquiry. Vague phrases such as "GST evasion" must not be used.
3. It must not call for statutory documents or data already on the GST portal, and must not be used to make you fill in proformas.
4. It must stay within the scope of section 70; fishing inquiries are not acceptable.
5. Asking you to "clarify whether ITC availed and utilised was proper" is not acceptable.
6. Its content needs prior reasoned approval from a Deputy or Assistant Commissioner, including what is sought and a reasonable time to comply.
7. The officer should record the relevance of what is sought first, to avoid repeated or piecemeal summonses.
8. The summoning officer must be present at the date and time fixed, or tell you in advance.

Instruction 03/2022-23 says the summons format is in Circular 128/47/2019-GST. If your summons departs from these points, it is worth raising in writing; ask our expert team how to do so.

What should I carry to a GST summons?

• The summons copy, with its DIN.
• Only the documents listed in the summons, with a list of what you hand over.
• A signed authorisation letter if a representative attends.
• A notebook to record the date, time, officers present and what was asked.

After the statement, ask for a copy of any statement recorded. Instruction 03/2022-23 says whether a person appeared is recorded on file with a copy of the statement, and Instruction 01/2023-24 says the statement is uploaded to the e-file, which goes to the Additional or Joint Commissioner within 4 working days.

What happens if I do not appear?

Instruction 03/2022-23 (para 3(x)) tells officers to avoid issuing summons after summons without first ensuring service. After a reasonable opportunity, generally three summonses at reasonable intervals, a complaint may be filed before a magistrate under sections 172 and/or 174 of the Indian Penal Code, as the instruction cites them, once service under section 169 of the CGST Act has been ensured. The corresponding sections of the Bharatiya Nyaya Sanhita are to be confirmed with our expert team.

How long can the investigation run, and where can I complain?

Instruction 01/2023-24 says an investigation should conclude within one year at most, and may close with a record that nothing objectionable was found. The Additional or Joint Commissioner in charge of the investigation is the Grievance Officer; you can approach him by letter, email or appointment. If the grievance persists, the (Principal) Commissioner may meet you. No later CBIC instruction on summonses appears in CBIC's instruction list as of the check date.

Getting help

Representation before investigating officers can need an independent advocate; if you ask, we can share the contact details of more than one independent advocate through our legal help page, or you can use your own. For the tax side, our GST audit and litigation support team can help you prepare the documents and reconciliations a summons asks for. Our GST summons response kit sets out your rights, duties and documents to keep ready, with a checklist you can print. Our notice decoder explains common GST notices in plain language, and our guide to GST inspection, search and seizure covers what happens when officers visit your premises. See also GST notices explained, or book a consultation to ask our expert team about your summons.